In re the Estate of Wormser

Fowler, S.

This is an application to declare exempt' from taxation the interest of the decedent in the premises situated at No. 26 West Fifty-fourth street, in the borough bf Manhattan, city of New York. Prior to the 1st of May, 1911, the decedent was the owner in fee of the premises. On that day he executed a deed by which he conveyed the premises to himself and *502Angie L. Wormser, “ their survivor and the heirs of such survivor and assigns forever.” Although Angie L. Wormser is not described in the deed as the wife of the decedent herein, it is alleged in an affidavit submitted on this…